Jeevandeep Distributors & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
In the case of Jeevandeep Distributors & Anr. Vs State of West Bengal & Ors., the Calcutta High Court addressed a writ petition challenging an order dated 13th December 2023, which rejected the petitioners’ appeal against a tax assessment under Section 73 of the CGST/WBGST Act, 2017, for the period from July 2017 to March 2018. The petitioners sought relief in the High Court because the Appellate Tribunal, where they would ordinarily appeal, has not yet been constituted. Acknowledging the absence of the Tribunal, the court agreed to hear the writ petition and granted an interim stay on the tax demand issued in Form GST APL 04, dated 13th December 2023. The court directed the petitioners to deposit 10% of the disputed tax amount, in addition to what had already been deposited under Section 107(6) of the Act, within three weeks. This deposit allows the stay to remain in effect until the writ petition is resolved. The respondents were granted six weeks to file their affidavit-in-opposition, with the petitioners given four weeks to reply. The case will proceed after the exchange of affidavits, and the court’s order will serve as the interim relief during this period.
